The Haryana Accountability of Public Finances Act, 2019 (12 of 2019)

Short
title and
comrnencernent.
HARYANA
GOVT.
GAZ.
(EXTRA.), MAR.
12.
2019
(PHGN.
21,
1940
SAKA)
IIARYANA
COVEllNMENT
LAW
AND
LEGISLATIVE
OF.PARTMF.NT
Notlflculton
The
12th
March,
2019
No.
L.cg.
12/2019.-The
following
Act
of the
Legislature
of the
State of
Haryana
received
?he
asser?t
of
the
Governor
of
Haryana
on
the
8th
March,
2019 .ind is
hereby
published
for
general
information
:-
HARYANA
ACT
NO.
12 OF
2019
TIIE
IIARYANA
ACCOUNTABILITY
OF
PUBLIC FINANCES
ACT,
2019
AN
ACT
to
provide
for
accountability
i11 the
financial
administration
of
the
State
by
way
of
nn
efficient
and
effective
system
to
facilitate
accountability
through
appropriate
accounting
and
auditing
system
of
accountable
and
auditable
entity
and
for
matters
connected
therewith
or
in
cid
e
11
ta
I
the
re
to.
Be
it
enacted
by
the
Legislature
of
the
State
of
Haryana
in
the Seventieth
Year
of
the
Republic
of
India
as
follows:-
1.
(I)
This
Act
may
be called the
Haryana Accountability
of Public Finances
Act,
2019.
(2)
It
shall
come
into force
on
such
date, as
the State Government
may,
by
notification
in the
Official
Gazette,
specify.
2.
In
this
Act,
unless the
context
otherwise
requires,-
Detimtions.
(a)
"accountable and auditablc
entity"
means
all the
Departments.
Boards,
Corporations,
Co-operative
Societies.
Universities,
local
authorities,
statutory
bodies,
public
institutions,
and other
authorities
established,
controlled
or
financed
by
the State
Government,
Non-Government
Organizations
which
receive
grant-in­
aid
or
contribution
from
State Government
and
all those
entities
that receive
public
monies from
the Stale
Government
in
any
form
including organizations
which
receive
funds
from
the
consolidated
fund
or
the
State:
95
.....
.
.
?
0
'
•
'
..
::,
?
,
(b}
(c)
(d)
(e)
(?
(g)
(h)
"account
officer"
means
any person,
including
those outsourced
or
hired.
who has
been
assigned
the work
to
maintain
the
accounts
of income
and
expenditure
including
financial
book-keeping
of
an
accountable
and
audirablc
entity;
"audit officer"
means
any
person,
including
those
outsourced
or
hired.
who
has
been
assigned
the
work
to
verify
the
accounts
of
income
and
expenditure
including
financial
book-keeping
of
an
accountable
and
auditablc
entity;
"audit"
includes
pre
audit,
concurrent
audit.
post
audit. test
audit.
special
audit,
system
audit,
performance
audit
and such
other
examination
of
accounts.
as
may
be
specified;
"authority"
means
an
officer
responsible
for adherence
to
the
provisions
of
this
Act
for
each
accountable
and auditublc
entity;
"concurrent
audit"
means
a
continuous
audit of
accounts
of
day-to-day
transactions;
"local
authority"
means
a
municipal
corporation.
municipal
council.
municipal
committee,
Town
Improvement
Trust.
Gram
Panchayat,
Panchayat
Sarniti
or
Zila
Parishad
constituted
under
the
relevant
law
for
the
time
being
in
force:
"local
fund"
means-
(i)
revenues
administered
by
accountable
and
auditablc
entity
"hich
by
law
or
rule
having
the force
of
law
come
under
the control
of
State
Government,
whether
in
regard
to
proceedings
generally
or
to
specific
matters
such
as
the
sanctioning
of
budget,
sanction
for
creating
or
tilling
up
of
particular post
or
the
rules
relating
to
leave,
pl·ns11i11
ctc.:

96
Audit
of
accounts.
Scparauon
of
State
Audit
and
State
Accounts
Wing
Forms
of
accounts.
Consutuuon
of
flaryana
State
Audit
and
Accounts
Services.
Liabilny
of
authority
10
prepare
and
present
accounts
for
audit.
()
("'
GN
21
1940
SAKA)
HARYANA
GOVT.
GAZ.
(EXTRA.).
MAR.
12·
2019
(PH
.
'
t
hie
and
auditablc
entity
which
may
be
pecially
(ti)
the
revenue
of
any
accoun
a
fi
,.1
h
ti
•
State
Gn1,crnment;
nou
rcu
Y
10.:
•
•
f
a
program
function.
..
independent
cxarmnanon
o
,
(1)
"performance
audit
means
an
and
roccdurcs
of
an
accountable
and
operation
or
the
management
systc_rns
.
:hieving
economy,
efficiency
and
auditable
entity
whether
such
entity
ts
a
effecuvcnew
in
the
er.1ployment
of
available
resources;
d
r
the
completion
oftran
action
U)
"post
audit"
means
the
detailed
audit
conductc
a
tcr
.
f
11
·
I
documents
to
ensure
that all
(k)
"pre
audu"
means
detailed
exam1nat1or?
o
.
mancia
.
information is
correct
before
the
tran
action
rs
conducted.
(I)
"prescribed"
mean,
prcscnbcd
by
rules
made
under
this
Act;
·
..
·
f
rt
·
ing
to
a
specified
item
or
cric
of
(m)
"special
audit
means
an
audit
o
accounts
pc
airu
items
requiring thorough
cxarnmation;
·
I
d
ove
the
effectiveness
of
a
(n)
"systems
audit'
means
an
approach
to cva
uatc
an
irnpr
.
· ·
·.1
J J
'thin
the
system
arc
effective
system
111
order
to
verify
that the
individua
c
crncnts Wt
.
.
and
suitable
111
achieving
the
stated
objectives
including
Business
Proccs
Rc-cngmccnng,
(o)
"State"
means
the State
of
Haryana;
(p)
"Slate
Government"
means
the Government of the State
of
I
laryana
m
the
administrative
department;
(q)
"test audit"
means an
audit
to
check
transactions of
a
particular
type
of
expenditure
and
receipt
during
a
specified
period.
(r)
"University"
means
a
Uruvcrsuy
established
or
incorporated by
an
Act
of the
State
Legislature
and shall
include
University
established
under
Central
Act
receiving
grant-in-aid
or
contribution
from
State
Government for
any
purpose.
3.
Notwithstanding
anything
to
the
contrary
contained
in
this
Act
and
without
prejudice
to
the
powers
and
functions
of the
Comptroller
and
Auditor
General
(Duties,
Powers and
Conditions
of
Service) Act,
197 I
(Central
Act
56 of
I 97
I).
it
shall
be
lawful
to conduct
an
audit of
accountable
and
auditablc
entity
in
the
manner
provided
by
or
under
this
Act and
to
recover
the
cost
of
audit in
respect
of
such
accountable
and
auditable
entity
in
such
manner, as
may
be
prescribed.
4.
(1)
There
shall
be
an
Audit
Wing
and
Accounts
Wing
headed
by
the
Director, Audtt
and
Director,
Accounts
rcspccuvcly
and shall
work
under
the
supervision
of
Admimstratrvc
Secretary
to
Government.
Haryana,
Fmancc
Department.
(2)
The
manner
of
audit
and
maintenance
of
accounts
of
each
accountable
and
auduable
entity
or
of
any
specific
activity
shall
be
such,
as
may
be
prescribed.
5.
The
Forms
in
which
the
accounts
are
to
be
maintained,
including
accrual
system
of
accounting,
Enterprise
Resource
Planning
tools
and
deployment
of
appropriate
technology
shall
be
such,
as
may
be
prescribed.
6.
(
1)
The
State
Government
shall
constitute
the
Haryana
State
Audit
and
Accounts
Services.
The
mode of
recruitment
and
conditions
of
service
of
the
members
of
the
Service
shall
be
such,
as
may
be
prescribed.
(2)
The
Local
Audit
Department
prior
to
the
commencement
of
this
Act
shall
hereinafter
be
known
as
the
State
Audit
Department.
The
Director.
Local
Audit
functioning
before
the
commencement
of
this
Act
shall
continue
as
the
Director,
State
Audit
Department.
7,
(I)
The
accounts
relating
to
the
financial
year
shall
be
prepared
and
presented
for
audit
by
the
authority
within
three
months
after
the
end
of
each
financial
year,
in
such
form
and
in
such
manner,
as
may
be
prescribed.
(2)
The
authority
shall
furnish
certified
financial
disclosure
by
the
30th
June
each
year
including
details
of
the
various bank
accounts
of
the
accountable
and
auditable
entity
along
with
the
following
details-
(i)
public
funds
deposited
in
the
various
bank
accounts;
(ii)
interest
thereon;
and
(iii)
utilization
as on
date
and
future
expenditure
plan.
J
'
-:

HARYANA
GOVT. GAZ.
(EXTRA.),
MAR.
12,
2019
(PHGN.
21,
1940
SAKA)
(3)
The
State
Govern
t
·
hh Id
auditabl
·
.
men
may
wit
o
release
of
funds
to
any
accountable
and
of
fi1
e_
e1ntity
which fails
to
furnish
accounts
for
audit
on
expiry
of
three
months
from
the
end
mancia
year.
b
h
(4)
.
The
Sta?e
Government
shall
take
necessary
action
to
recover
the
loss
as
identified
Y
t
e
Audit
Officers
m
such
manner,
as
may
be
prescribed.
.
(5)
.
The
authority
shall check
that
the
public
funds
provided
to
any
accountable
and
auditable
entity
f?r
_a_
specific
purpose
are
spent
in
the
financial
year,
failing
which,
the
State
Government
may
uunate
examination
into
the
economy,
efficiency
and
effectiveness
with
which
the
resources
have
been
utilized
and
after
giving
an
opportunity
of
being
heard,
may-
(i)
call
for
an
explanation
for
non-utilization
within
the
financial
year;
(ii)
call
for
explanation
for
the
delay;
(iii)
withdraw
the
funds
allocated
by
the
State,
along
with
interest
incurred on
such
funds
and
deposit
the
same
in
a
bank
account
designated
by
the
State
Government:
Provided
that
the
funds
withdrawn
above
may
be
released
by
the
State
Government
on
submission
of
a
request
by
the
accountable
and
auditable
entity
along
with
a
concrete
action
plan
for
utilization:
Provided
further
that
no
funds
shall
be
withdrawn
contrary
to
the
provisions
of
the
Constitution
of
India or
any
other
law
for
the
time
being
in
force.
8.
(1)
The
State
Government
may,
by
notification
in
the
Official
Gazette,
make
rules
to
carry
out
the
purposes
of
this
Act.
(2)
In
particular
and
without
prejudice
to
the
generality
of
the
foregoing power,
the
Government
may
make
rules
providing
for:
-
(a}
the
manner
to
recover
the
cost
of
audit
under
section
3;
(b)
the
manner
of
audit
and
maintenance
of
accounts
under
sub-section
(2)
of
section
4;
(c)
the
Form
is
which
the
accounts
are
to
be
maintained
under
section
5;
(d)
the
form
and
manner
for
preparing
and
presenting
the
accounts
for
audit
under
sub-section
(l)
of
section
7;
(e)
the
manner
for recovery
of
loss
under
sub-section
(4)
of
section
7;
(f)
any
other
matter
which
has
to
be
or
may
be
prescribed
by
rules
made
under
this
Act.
Power
to
make
rules.
97
MEENAKSHI
l.
MEHTA,
Secretary
to
Government,
Hary:ma,
Law
and
Legisbtive
Department.
56949-L.R.-H
G.P
..
Chd

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